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Joke #376
A 54-year-old accountant leaves a letter for his wife one Friday evening that reads:

"Dear Wife:
I am 54 and by the time you receive this letter I will be at the Grand Hotel with my beautiful and sexy 18-year-old secretary."

When he arrived at the hotel there was a letter waiting for him that read as follows:

"Dear Husband:
I too am 54 and by the time you receive this letter I will be at the Breakwater Hotel with my handsome and virile 18-year-old boy toy. AND, you, being an accountant, will therefore appreciate that 18 goes into 54 many more times than 54 goes into 18."


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Joke #244
Panting and sweating, two men on a tandem bicycle finally made it to the top of a steep hill.

"That has got to be the toughest climb ever," said the front rider.

"Sure was," replied the second, "and if I hadn't kept the rear brake on the whole time, we might have slid back down, backwards!"


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